Minnesota Man Can Pursue Tax Exemption for Retirement Home Unit

Hennepin County failed to convince the Minnesota Tax Court to throw out a man’s lawsuit seeking a property tax exemption for his unit in a continuing care community without the owner’s participation in the case.

Property tax petitions are in rem actions, and petitioners only have to show an interest in the property to challenge an assessment, the court held in an opinion posted Wednesday.

Duane Bojack “does not seek to be declared an exempt institution of purely public charity,” Chief Judge Jane N. Bowman wrote for the court. Instead, he asserts that the community as a whole is ...